Kentucky Code § KRS 268.400

District assessment register -- Preparation by secretary -- Sheriff receipts register -- Copies to counties in district
Open in Lexace · Ask the AI about this section
(1) As soon as the board has adopted the resolution relative to the issue of bonds, the secretary shall prepare a district assessm ent register in a well -bound book and as many copies thereof as there are counties in which any part of the district is located. This register shall contain the name of the owner of each piece of property found in the report of the appraisers in the assess ment of benefits, a description of the property assessed, as modified, the minimum district assessment, the interest district assessment and the annual installment to be paid each year for the time the bonds are to run, except when the minimum district assessment has been previously paid. (2) The district assessment register shall be in substantially the following form: "The district assessment register of __________ district, in the County (Counties) of __________, Kentucky. Whereas the __________ distric t, located in the County (Counties) of __________ in the State of Kentucky, was duly established by the orders of the __________ County, and thereafter the plan for reclamation of the district and the report of the appraisers, containing the assessment of benefits and damages, were approved, and the proceedings referred to the board of __________ County, to cause such improvements to be made, and to levy an assessment upon the property in that district to pay for them, to issue bonds and cause the assessmen t to be collected, and whereas said board after ascertaining the cost of the improvements, did levy a district minimum assessment and a district interest assessment, and apportion them to the property in the district according to the ratio of benefits, whi ch was also corrected and approved, the board now certifies that the following is a true and correct table of assessments so levied upon, and to be paid on each piece of property, together with the annual installments thereof, which shall become due and pa yable at the same time and place, and collectible by the same person and in the same manner that state and county taxes are payable and collected. This district assessment register is the authority of the tax collector of each county in which any part of t he __________ district is located for demanding and collecting the assessments. Name of owner___________________________________________________________ Post office address________________________________________________________ Description of property assessed______________________________________________ Description______________________________________________________________ In what county located_____________________________________________________ No. of acres________ Amount of assessed benefits................................................................................. $_______ Total amount of minimum district assessment....................................................... $______ Total amount of district interest assessment.......................................................... $______ Total maximum assessment.................................................................................. $_______ Amount to be collected for the year 19___ 19_____, ...................................................................................................... $______ Paid by_________________________________________________________Collector. Amount to be collected for the year 19_____....................................................................... 19____......................................................................................................$_________ Paid by_________________________________________________________Collector. Amount to be collected for the year 19_____ 19_____, ...................................................................................................$________, Paid by__________________________________________________________Collector. The collector of ta xes in the County of ____________ is hereby ordered to collect the above assessment and pay same to the treasurer at the time required by law each year. Done by order of the board of drainage commissioners of ___________ County, Kentucky, on this the _________ day of ____________, 19____. Attest: __________________________________________________________Secretary ________________________________________________________________President (Seal)" (3) Each assessment shall be on a separate sheet, and there s hall be as many spaces prepared for the sheriff to sign as there are annual payments to be made. Each sheet shall be signed by the president and attested by the secretary, and the official seal of the board shall be attached at the bottom of each page. When the sheriff collects any annual installment of the assessment he shall give the payer a receipt and indorse it paid on the blank space on the assessment sheet. (4) When the district assessment register has been completed the secretary shall deliver a copy to the county clerk in each county where any part of the district is located and take his receipt therefor. The clerk shall file and keep it in his office as a permanent record.

‹ Prev All Kentucky sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.